# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九十三条の二 (Article 93-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-93-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第九十三条の二 (Article 93-2)（減額された外国所得税額のうち総収入金額に算入しないもの） — address `art-93-2` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-93-2 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第九十三条の二（減額された外国所得税額のうち総収入金額に算入しないもの） — Reduced Foreign Income Taxes Not Included in Gross Revenue caption: machine translation, not official art-93-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-93-2 **第一項** 法第四十四条の三（減額された外国所得税額の総収入金額不算入等）に規定する政令で定める金額は、同条に規定する外国所得税の額が減額された金額のうちその減額されることとなつた日の属する年において第二百二十六条第一項（外国所得税が減額された場合の特例）の規定による同項に規定する納付控除対象外国所得税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額とする。 art-93-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-93-2/par-1 The amount specified by Cabinet Order prescribed in Article 44-3 (Exclusion of Reduced Foreign Income Taxes from Gross Revenue) of the Act is the amount equivalent to the portion of the amount by which the amount of foreign income tax prescribed in that Article is reduced that is to be applied, in the year that includes the date on which it is reduced, to the deduction from the credit-eligible foreign income tax to be paid prescribed in Article 226, paragraph (1) (Special Provisions Where Foreign Income Tax Is Reduced) under the provisions of that paragraph, or to the deduction from the amount exceeding the credit limit prescribed in paragraph (3) of that Article under the provisions of that paragraph. machine translation, not official --- ## Cites - art-93-2/par-1: 法第四十四条の三 → 所得税法 第四十四条の三 (Article 44-3), art-44-3 — https://japanlaw.org/ja/income-tax-act/art-44-3 (e-Gov law ID 340AC0000000033) - art-93-2/par-1: 第二百二十六条第一項 → 所得税法施行令 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226/par-1 - art-93-2/par-1: 同条第三項 → 所得税法施行令 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-035, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-035, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06